https://www.proz.com/personal-glossaries/entry/14332351-manipulate-accounting-records-%D0%BC%D0%B0%D0%BD%D0%B8%D0%BF%D1%83%D0%BB%D0%B8%D1%80%D0%BE%D0%B2%D0%B0%D1%82%D1%8C-%D0%B4%D0%B0%D0%BD%D0%BD%D1%8B%D0%BC%D0%B8-%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D0%BA%D0%BE%D0%B3%D0%BE-%D1%83%D1%87%D0%B5%D1%82%D0%B0-%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D0%BA%D0%BE%D0%B9-%D1%84%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%BE%D0%B9-%D0%BE%D1%82%D1%87%D0%B5%D1%82%D0%BD%D0%BE%D1%81%D1%82%D1%8C%D1%8E